破产企业职工债权认定与规制

Recognition and Regulation of Employee Claims in Bankrupt Enterprises

摘要: 企业破产不仅涉及市场主体的退出机制，更直接关系到劳动者生存权益的保障。职工债权在破产程序中享有优先受偿地位，其如何准确认定与合理规制，是实现债权人之间利益平衡、维护社会稳定的关键所在。本文基于《中华人民共和国企业破产法》及相关理论，系统梳理职工债权的概念、属性与认定标准，分析其在破产清算中的优先性及其限制。在此基础上，本文进一步探讨类型化区分、董监高债权认定、工资保障基金设立等难点问题，提出完善我国职工债权制度的建议，旨在实现劳动者权益保障与市场交易安全之间的精细平衡。

Abstract: The bankruptcy of an enterprise not only involves the exit mechanism of market entities but also directly relates to the protection of workers’ subsistence rights and interests. Employee claims hold a priority status in the bankruptcy process, and the accurate recognition and reasonable regulation of such claims are key to achieving a balance of interests among creditors and maintaining social stability. Based on the Enterprise Bankruptcy Law and related theories, this article systematically examines the concept, nature, and recognition criteria of employee claims, analyzing their priority and limitations in bankruptcy liquidation. Furthermore, it explores challenging issues such as categorical distinctions, the recognition of claims by directors, supervisors, and senior management, and the establishment of wage guarantee funds. The article proposes recommendations for improving China’s employee claims system, aiming to achieve a nuanced balance between the protection of workers’ rights and the security of market transactions.